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现代国家为因应环境问题的严峻性,无不寻求从积极的角度去干预国民生活。现代国家除了用命令或禁止这种直接的管制措施外,还会补充性运用经济激励手段,以促使行为人从经济合理性的角度自愿为国家所希望的环境无害行为。环境税费制度就是一种最重要经济激励手段。然而环境税费制度的出现同时也对国家即有的租税宪政体制提出了许多新的挑战。另外,德国作为当今在环境保护方面卓有成效的国家,在此方面有诸多可资借鉴的经验,同时德国联邦宪法法院也在此方面作出了很多有意的努力。因此,本文乃就致力于通过对德国环境税费制度的介绍,以求能对我国现行的环境税费制度的完善提供一个新的可借鉴的视角。
In response to the seriousness of environmental problems, modern countries all seek to intervene in their lives from a positive perspective. In addition to ordering or banning such direct control measures, the modern state supplements the use of economic incentives to encourage the perpetrator to voluntarily provide the State with the desired environment-friendly behavior from an economic rationality point of view. Environmental tax system is one of the most important economic incentives. However, the emergence of the environmental tax system also poses many new challenges to the present system of taxation and constitutional government in our country. In addition, Germany, as a country that has made fruitful achievements in environmental protection, has many lessons to be learned in this respect. At the same time, the German Federal Constitutional Court has also made a lot of efforts in this regard. Therefore, this article is devoted to provide a new reference to improve the current system of environmental taxes and fees in our country by introducing the German environmental tax system.